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    April 16, 2026   Case Laws Income Tax
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April 16, 2026   Case Laws Income Tax
Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
April 16, 2026   Case Laws Income Tax
Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
April 16, 2026   Case Laws Income Tax
Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
April 16, 2026   Case Laws Income Tax
Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural justice.
April 16, 2026   Case Laws Income Tax
Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
April 16, 2026   Case Laws Income Tax
Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
April 16, 2026   Case Laws Income Tax
Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
April 16, 2026   Case Laws Income Tax
Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
April 16, 2026   Case Laws Income Tax
Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.
April 16, 2026   Case Laws Customs
Extraterritorial customs liability rejected for a foreign exporter; pre-amendment notices and proposed penalties were quashed.
April 16, 2026   Case Laws Customs
Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
April 16, 2026   Case Laws Customs
Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
April 16, 2026   Case Laws Customs
Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
April 16, 2026   Case Laws IBC
Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.
April 16, 2026   Case Laws IBC
Project-specific CIRP in real estate insolvency confined claims and proceedings to one housing scheme.
April 16, 2026   Case Laws Money Laundering
Restoration of confiscated property is premature before charges are framed and while the adjudication appeal remains pending.
April 15, 2026   Notifications SEZ
Special Economic Zone notified at Dholera, with Approval Committee constituted and customs depot status fixed from 9 April 2026
April 15, 2026   Notifications DGFT
Import restrictions on Glufosinate and its salts tightened under revised policy threshold for covered Chapter 38 tariff codes.
April 15, 2026   Circulars GST - States
GSTAT Agra Bench begins functioning for appeals across 15 Uttar Pradesh districts under the prescribed procedure rules.
April 15, 2026   Circulars SEZ
SEZ approvals and demarcations: Board extends an LoA, permits NPA conversions, approves a SEZ merger, and remands a cancellation appeal.

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Income Tax

Penalty u/s 271(1)(a) - limitation to pass penalty order -...

Limitation Period for Penalty Orders u/s 271(1)(a) Must Be Fixed and Certain per Income Tax Act.

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Income Tax November 9, 2019 Case Laws AT
Penalty u/s 271(1)(a) - limitation to pass penalty order - Limitation, it goes without saying, has to be fixed and certain. Section 275(1A) speaks of giving effect to the orders passed by the appellate forums. It does not impose any condition whether to levy or not to levy the penalty.
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Acts Income Tax
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